Union territory tax (Rate) Notification No. 21 of 2018 DT 26th July, 2018, GST

 

Notification No. 21/2018 Union territory tax (Rate) DT on 26th July, 2018, GST

 

Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 

The Extract of GST Notification No. 21/2018-Union territory tax (Rate) is Given below: 

  Notification No. 21/2018 – Union territory tax (Rate), GST

 

                                                          [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)] 

                                                                                                GOVERNMENT OF INDIA 

                                                                                                 MINISTRY OF FINANCE 

                                                                                             (Department of Revenue)

 

                                                                       Notification No. 21/2018 -Union Territory Tax (Rate)

 

New Delhi, the 26th July, 2018

 

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much union territory tax leviable thereon under section 7 of the Union Territory Goods and Service Tax, 2017 (14 of 2017) as is in excess of the rate specified in column (4) of the said Table, 

 

Explanation - For the purpose of this notification, the expression “handicraft goods” means “Goods predominantly made by hand even though some tools or machinery may also have been used in the process; such goods are graced with visual appeal in the nature of ornamentation or in-lay work or some similar work of a substantial nature; possess distinctive features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different from mechanically produced goods of similar utility”

 

Table

 

S.No.

Chapter, Heading,

Description of Goods

 

 

 

Rate

 

Subheading

or

 

 

 

 

 

 

 

Tariff item

 

 

 

 

 

 

 

(1)

(2)

 

 

(3)

 

 

 

(4)

1.

3406

 

Handcrafted candles

 

 

 

6 %

2.

4202 22,

 

Handbags

including

pouches

and

6 %

 

4202 29,

 

purses; jewellery box

 

 

 

 

 

4202 3110,

 

 

 

 

 

 

 

 

4202 3190,

 

 

 

 

 

 

 

 

4202 32,

 

 

 

 

 

 

 

 

4202 39

 

 

 

 

 

 

 

3.

4416,

 

Carved

wood

products,

art

6 %

 

4421 99 90

 

ware/decorative   articles

of

wood

 

 

 

 

(including  inlay  work,  casks,  barrel,

 

 

 

 

vats)

 

 

 

 

 

4.

4414 00 00

 

Wooden

frames

for

painting,

6 %

 

 

 

photographs, mirrors etc

 

 

 

5.

4420

Statuettes & other ornaments of wood,

6 %

 

 

wood  marquetry  &  inlaid,  jewellery

 

 

 

box,  wood  lathe  and  lacquer  work

 

 

 

[including  lathe  and  lacquer  work,

 

 

 

ambadi sisal craft]

 

 

 

6.

4503 90 90

Art ware of cork [including articles of

6 %

 

4504 90

sholapith]

 

 

 

 

7.

4601 and 4602

Mats, matting and screens of vegetable

2.5 %

 

 

material, basketwork, wickerwork and

 

 

 

other articles of vegetable materials or

 

 

 

other plaiting material, articles of loofah

 

 

 

(including of bamboo, rattan, canes and

 

 

 

other   natural   fibres,   dry   flowers

 

 

 

(naturally dried), articles thereof, ringal,

 

 

 

raambaan

article,

shola

items,

 

 

 

Kouna/chumthang (water reeds) crafts,

 

 

 

articles of Water hyacinth, korai mat]

 

8.

4823

Articles made of paper mache

 

2.5 %

9.

5607, 5609

Coir articles

 

 

 

2.5 %

10.

5609 00 20,

Toran, Doorway Decoration made from

2.5%

 

5609 00 90

cotton yarn or woollen yarn and aabhala

 

 

 

(mirror) with or without hanging flaps.

 

11.

57

Handmade carpets and other handmade

2.5 %

 

 

textile   floor   coverings   (including

 

 

 

namda/gabba)

 

 

 

12.

5804 30 00

Handmade lace

 

 

2.5 %

13.

5805

Hand-woven tapestries

 

 

2.5 %

14.

5808 10

Hand-made   braids   and   ornamental

2.5 %

 

 

trimming in the piece

 

 

 

15.

5810

Hand embroidered articles

 

2.5 %

16.

6117, 6214

Handmade/hand embroidered shawls of

2.5 %

 

 

sale value not exceeding Rs. 1000 per

 

 

 

piece

 

 

 

 

17.

6117, 6214

Handmade/hand embroidered shawls of

6 %

 

 

sale value exceeding Rs. 1000 per piece

 

18.

6802

Carved  stone  products  (e.g.,  statues,

6 %

 

 

statuettes,  figures  of  animals,  writing

 

 

 

sets, ashtray, candle stand)

 

 

19.

6815 99 90

Stone art ware, stone inlay work

 

6 %

20.

6912 00 10

Tableware and kitchenware of clay and

6%

 

6912 00 20

terracotta, other clay articles

 

 

21.

6913 90 00

Statuettes & other ornamental ceramic

6 %

 

 

articles (incl blue potteries)

 

 

22.

7009 92 00

Ornamental framed mirrors

 

6 %

23.

7018 10

Bangles, beads and small ware

 

2.5 %

24.

7018 90 10

Glass  statues  [other  than  those  of

6 %

 

 

crystal]

 

 

 

 

25.

7020 00 90

Glass art ware [ incl. pots, jars, votive,

6 %

 

 

cask, cake cover, tulip bottle, vase ]

 

26.

7113 11

10

Silver filigree work

 

 

1.5 %

27.

7117

 

Handmade

imitation

jewellery

 

1.5 %

 

 

 

(including natural seeds, beads jewelry,

 

 

 

 

 

cardamom garland)

 

 

 

28.

7326 90

99

Art ware of iron

 

 

6 %

29.

7419 99

Art ware of brass, copper/ copper alloys,

 

6 %

 

 

 

electro plated with nickel/silver

 

 

30.

7616 99

90

Aluminium art ware

 

 

6 %

31.

8306

 

Bells, gongs and like, non-electric, of

 

6 %

 

 

 

base   metal;   statuettes,   and   other

 

 

 

 

 

ornaments, of base metal; photograph,

 

 

 

 

 

picture or similar frames, of base metal;

 

 

 

 

 

mirrors   of   base   metal;   (including

 

 

 

 

 

Bidriware,

Panchloga  artware,  idol,

 

 

 

 

 

Swamimalai bronze icons, dhokra jaali)

 

 

32.

9405 10

Handcrafted

lamps

(including

 

6 %

 

 

 

panchloga lamp)

 

 

 

33.

9401 50, 9403 80

Furniture of bamboo, rattan and cane

 

6 %

34.

9503

 

Dolls or other toys made of wood or

 

6 %

 

 

 

metal or textile material [incl wooden

 

 

 

 

 

toys of sawantwadi, Channapatna toys,

 

 

 

 

 

Thanjavur doll)

 

 

 

35.

9504

 

Ganjifa card

 

 

 

6 %

36.

9601

 

Worked articles of ivory, bone, tortoise

 

6 %

 

 

 

shell,

horn,

antlers, coral,

mother of

 

 

 

 

 

pearl,  seashell  other  animal  carving

 

 

 

 

 

material

 

 

 

 

37.

9602

 

Worked vegetable or mineral carving,

 

6 %

 

 

 

articles  thereof,  articles  of  wax,  of

 

 

 

 

 

stearin, of natural gums or natural resins

 

 

 

 

 

or of modelling pastes etc, (including

 

 

 

 

 

articles of lac, shellac)

 

 

 

38.

9701

 

Hand

paintings  drawings  and  pastels

 

6 %

 

 

 

(incl

Mysore  painting,

Rajasthan

 

 

 

 

 

painting,  Tanjore  painting,  Palm  leaf

 

 

 

 

 

painting, basoli etc)

 

 

 

39.

9703

 

Original  sculptures  and  statuary,  in

 

6 %

 

 

 

metal, stone or any other material

 

 

 

 

 

 

 

 

 

 

[354/255/2018 –TRU]

 

 

 

 

 

 

 

(Gunjan Kumar Verma)

 

 

 

 

 

Under Secretary to the Government of India

 

 

 

 

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